This calendar lists the main federal tax and payroll deadlines from now, late October 2026, through the end of 2027. Dates that land on a weekend or a legal holiday move to the next business day, and we have already applied that rule. It is written for individuals, business owners and anyone with foreign accounts. State and local dates differ, so use this as the federal backbone and check your state for the rest.
How we set the dates
We start with the statutory date, check the weekday with a calendar program, and move any date that falls on a Saturday, Sunday or legal holiday to the next business day. The IRS counts legal holidays in the District of Columbia, including DC Emancipation Day on April 16. The 2027 holidays follow the federal schedule from the Office of Personnel Management, so check them against IRS Publication 509 for 2027 once it is published. Fiscal-year taxpayers have other dates, and the IRS can postpone deadlines for disaster areas.
Late 2026: November and December
| Date | What is due |
|---|---|
| Mon, Nov 2, 2026 | Form 941 for the third quarter; third-quarter FUTA deposit if over $500 |
| Tue, Nov 10, 2026 | Form 941 if all deposits were timely |
| Mon, Nov 16, 2026 | Monthly payroll deposit for October wages |
| Tue, Dec 15, 2026 | Fourth estimated tax installment for calendar-year C corporations; monthly payroll deposit |
First quarter of 2027
| Date | What is due |
|---|---|
| Fri, Jan 15, 2027 | Fourth 2026 estimated tax payment for individuals; monthly payroll deposit |
| Mon, Feb 1, 2027 | Forms W-2 and W-3; Forms 1099-NEC (for payments of $2,000 or more made in 2026); most other Forms 1098 and 1099 to recipients; Forms 940, 941 (fourth quarter), 944 and 945 |
| Wed, Feb 10, 2027 | Forms 940, 941, 944 and 945 if all deposits were timely |
| Tue, Feb 16, 2027 | Monthly payroll deposit; Forms 1099-B, 1099-S and certain 1099-MISC to recipients |
| Mon, Mar 1, 2027 | Paper filing of Form 8027 and most Forms 1099 other than 1099-NEC |
| Mon, Mar 15, 2027 | Form 1120-S and Form 1065 with Schedules K-1; Form 2553 to elect S status for a calendar-year 2027 start; Form 7004 to extend these returns |
| Wed, Mar 31, 2027 | Electronic filing of Form 8027 and most Forms 1099 other than 1099-NEC |
Second quarter of 2027
| Date | What is due |
|---|---|
| Thu, Apr 15, 2027 | Form 1040 and Form 1120 for 2026; Form 4868 and Form 7004 for C corporation extensions; payment of any 2026 balance; first 2027 estimated installment for individuals and calendar-year corporations; FBAR for 2026; Schedule H for household employers; monthly payroll deposit |
| Fri, Apr 30, 2027 | Form 941 for the first quarter; first-quarter FUTA deposit if over $500 |
| Mon, May 10, 2027 | Form 941 if all deposits were timely |
| Mon, May 17, 2027 | Monthly payroll deposit |
| Tue, Jun 15, 2027 | Second 2027 estimated installment for individuals and corporations; generally the automatic two-month extension date for filers living abroad; monthly payroll deposit |
Third quarter of 2027
| Date | What is due |
|---|---|
| Thu, Jul 15, 2027 | Monthly payroll deposit |
| Mon, Aug 2, 2027 | Form 941 for the second quarter; FUTA deposit; Form 5500 for calendar-year plans (July 31 is a Saturday) |
| Tue, Aug 10, 2027 | Form 941 if all deposits were timely |
| Wed, Sep 15, 2027 | Extended Forms 1120-S and 1065; third 2027 estimated installment; monthly payroll deposit |
Fourth quarter of 2027
| Date | What is due |
|---|---|
| Fri, Oct 15, 2027 | Extended Form 1040 and Form 1120 for 2026; FBAR extension date; extended Form 5500 for calendar-year plans using Form 5558; monthly payroll deposit |
| Mon, Nov 1, 2027 | Form 941 for the third quarter; FUTA deposit |
| Wed, Dec 15, 2027 | Fourth 2027 estimated installment for calendar-year C corporations; monthly payroll deposit |
For the full list of payroll deposit dates, including holiday shifts for semiweekly depositors, see our payroll deadlines calendar.
Extensions, FBAR and Form 5500
- Individuals. Form 4868 extends the filing date for 2026 returns to October 15, 2027, but tax is still due April 15, 2027. See filing extensions.
- Businesses. Form 7004 gives an automatic six-month extension for most business returns. The Form 7004 instructions say that for C corporation tax years beginning in 2026 the period is six months, so a calendar-year C corporation moves from April 15 to October 15, 2027. S corporations and partnerships move from March 15 to September 15, 2027.
- FBAR. The 2026 FBAR is due April 15, 2027, with an automatic extension to October 15, 2027. No extension request is needed. The threshold is aggregate foreign account value over $10,000 at any time during the year. See FBAR for Indian bank accounts.
- Form 5500. Plan sponsors generally file on the last day of the seventh month after the plan year ends, which is July 31 for a calendar-year plan, and request more time on Form 5558.
- Estimated tax. Individual payments are due April 15, June 15, September 15 and January 15 of the next year. See estimated taxes.
Planning notes for now
- Pull together payroll records for Forms W-2 and 1099-NEC before January, and confirm contractors have a Form W-9 on file. See contractors and Form 1099-NEC.
- Check your 2026 estimated payments before December and January.
- Gather foreign account statements for the FBAR.
- Decide early whether you will need an extension, since it must be filed by the original due date.
State and local dates
States, counties and cities set their own payroll, income tax and franchise tax dates, and they do not always follow the federal shifts. Look at your state's page under our state guides, such as Illinois, and confirm local dates with the local agency.
How we can help
We can set up a calendar for your individual, business and payroll deadlines, file extensions, and prepare FBARs. If a deadline has passed, we can help you work out the next steps. See our tax planning service. This is general information, not advice for your situation.
Frequently asked questions
When are 2026 individual tax returns due?
April 15, 2027, which is a Thursday. An extension through Form 4868 moves the filing date to October 15, 2027, but payment is still due in April.
When do S corporations and partnerships file for 2026?
March 15, 2027. With Form 7004, the extended date is September 15, 2027.
When is the last 2026 estimated tax payment due?
January 15, 2027, for individuals.
Did I miss the October 15, 2026 extension deadline?
It has passed. File as soon as possible and get advice on penalties and options.
Official sources
- IRS: Publication 509 (2026), Tax Calendars
- IRS: Employment tax due dates
- IRS: Instructions for Form 7004
- IRS: Report of Foreign Bank and Financial Accounts (FBAR)
- IRS: Form 5500 Corner
This page is a plain-language summary. The official source controls if there is any difference.
General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.